Section 318B(5) ITEPA 2003

The exemptions are available to employees who have “parental responsibility” for children even if they are neither the parents nor step-parents of the children concerned.

Employees who have the same legal rights, duties, powers, responsibilities and authority as parents in respect of a child and the child’s property qualify for the exemptions when childcare is supported by the employer in respect of that child.

So, the grandparent of a child, for whom he/she has parental responsibility, qualifies for the exemptions in respect of any childcare arrangements supported by the employer for that child.